On the one hand, there is Elon Musk who does not give up, and who with a dense warfare of tweets in less than 10 days helped determine the drop in the price of Bitcoin by 20%. First backed off for ecological reasons on the announcement to accept Bitcoin payments for Tesla cars. Then, just this weekend, in a tight question and answer with some users of his page, he first hinted that Tesla would sell the Bitcoins in his possession, then denying it, and finally hinting at the desire to get out of the controversy by investing everything in Dogecoin – one boat on which Musk claims to have boarded because he “firmly believes in cryptocurrencies” and wants to work towards their greater environmental sustainability. From the Gemini cryptocurrency platform (which has the Winklevoss twins behind it) and also aboard the Dogecoin adventure, Tyler Winklevoss has moved, also on Twitter, in defense of Bitcoin, reporting the tweet of Square CFO Amrita Ahuja which states that he has no intention of changing Bitcoin investment strategy, and confirms the commitment to work for a greener crypto future. All voices that follow one another to the rhythm of the fluctuating moods (and strategies) of Elon Musk, defined not by chance as “the perfect troll”, and destabilize Bitcoin at a delicate moment in its history when another is about to come into play. component of the game around cryptocurrencies: the American taxman. The IRS (Internal Revenue Service), was unleashed by the newly established Biden administration, which started an 80 billion dollar restructuring and strengthening project with the aim of recovering 700 over a decade. Cryptocurrencies, which until now had enjoyed a certain softness in controls, are also ending in the crosshairs of the fight against tax evasion. Two recent federal judgments forced, at the instigation of the IRS, two platforms (Circle and Kraken) to communicate to the tax authorities the data relating to customers with over 20 thousand dollars of transactions a year between 2016 and 2020. If in fact traditional brokers they are obliged to communicate their reports to the IRS in order to allow the customary tax checks, the same does not apply to cryptocurrency exchanges. A lack that made cryptocurrencies attractive for money laundering or tax evasion. The rules in Italy are different, and there is still no ad hoc legislation. While in the US cryptocurrencies are considered an asset, Italy instead applies the rules for foreign currencies (in contradiction with what is claimed by the OECD), according to the latest orientation of the Revenue Agency. This means that, for a natural person, if you hold cryptocurrencies for over 7 days and for a value greater than 51 thousand euros, you will be taxed by 26% on the capital gains in the event of a sale. But below this threshold the taxation is zero, unlike all other investment alternatives, for which instead the taxation on capital gains has no minimum threshold.